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Set of 8 New Manley 1.60 SBC Exhaust Valves #10765. Manley Street Flo valves are excellent-quality valves at affordable prices. All are made from stainless steel (intakes are NK-841; exhausts are XH-424) with chrome stems and hardened valve tips. Street Flo series valves are fully machined and swirl polished, and both the materials used and the heat-treating process are superior to those of the Budget replacement series valves. They're undercut "Pro Flo" stems for increased flow. Email or call Action Performance (631) 737-7100